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Enrolled Agent

State and Federal Income Tax Preparation

Phone: (206) 701-9395 **** Send an eMail to TLC

Check out the following Income Tax Resources to help releive YOUR "Tax Time Blues" !!

Bonded Federal Enrolled Agent, Licensed to practice before the IRS. Specializing in Sole Proprietorship Business Returns (Personal Returns also gladly prepared). Our returns are computer generated (of course) for both speed AND accuracy. Electronic Filing and Advanced Loans available, if desired. Extremely reasonable rates at: $25 for short form; $50 for long form; $75 for small business or extended personal form. Bookkeeping labor or extensive forms and/or research will result in higher rates.

Enrolled Agents are tax specialists, licensed by the IRS. Unlike CPAs and tax attorneys, they specialize in taxation. They are licensed by the Federal Government and have demonstrated their competence specifically in taxation. Like CPAs and attorneys, they are authorized to appear on the taxpayers behalf in front of the IRS. Enrolled agents use their expertise in the constantly evolving field of tax law to effectively represent the taxpayers.

Enrolled Agents must pass a difficult two-day examination given annually by the IRS. Less than 1/3 of test-takers pass this test and become Enrolled Agents. They are required to obtain continuing education credits to maintain their status. Enrolled Agents are the only professionals who specialize in taxation.

We hope that the following complimentary Income Tax Preparation Tools N' Tips will make your Pre-Season Tax Data Gathering and Collating activities run a little more smoothly and efficiently. Use them to assist you in bringing the MAXIMUM of Tax Reducing Data to the actual Income Tax Preparation Session.

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What is an Enrolled Agent (EA) ?

An EA is an individual who has demonstrated technical competence in the field of taxation and can represent taxpayers before all administrative levels of the Internal Revenue Service.

What does the term "Enrolled Agent" mean?

"Enrolled" means EAs are licensed by the federal government. "Agent" means EAs are authorized to appear in place of the taxpayer at the Internal Revenue Service. Only EAs, attorneys and CPAs may represent taxpayers before the IRS. The Enrolled Agent profession dates back to 1884 when, after questionable claims had been presented for Civil War losses, Congress acted to regulate persons who represented citizens in their dealings with the Treasury Department.

How can an EA help me?

EAs advise, represent and prepare tax returns for individuals, partnerships, corporations, estates, trusts and any entities with tax-reporting requirements. EAs prepare millions of tax returns in a typical year. EAs' expertise in the continually changing field of tax law enables them to effectively represent taxpayers audited by the IRS.

What are the differences between EAs and other tax professionals?

Only EAs are required to demonstrate to the Internal Revenue Service their competence in matters of taxation before they may represent a taxpayer before the IRS. Unlike attorneys and CPAs, who may or may not choose to specialize in taxes, all EAs specialize in matters of taxation. EAs are also the only taxpayer representatives who receive their right to practice from the United States government. (CPAs and attorneys are licensed by the states.)

How does someone become an EA?

The EA designation is earned in one of two ways:

1. An individual must pass a difficult two-day examination administered by the IRS which covers taxation of individuals, corporations, partnerships, estates and trusts, procedures and ethics. Next, the successful candidates are subjected to a rigorous background check conducted by the Internal Revenue Service;


2. An individual may become an EA based on employment at the Internal Revenue Service for a minimum of five years in a job where he/she regularly applied and interpreted the provisions of the Internal Revenue Code and regulations.

Are EAs required to take continuing professional education (CPE)?

In addition to the stringent testing and application process, EAs are required to complete 72 hours of CPE, reported every three years, to maintain their status. Because of the difficulty in becoming an EA and keeping up the required credentials, there are fewer than 33,000 EAs in the United States.

Are EAs bound by any ethical standards?

EAs are required to abide by the Standards of Ethical Conduct as published in U.S. Treasury Department Circular 230. EAs found to be in violation of the provisions contained in Circular 230 may be suspended or disbarred.

Why should I choose an EA who is a member of the National Association of Enrolled Agents (NAEA)?

NAEA is the organization of and for EAs. The principal concern of the Association and its members is honest, intelligent and ethical representation of the financial position of taxpayers before governmental agencies.Members of NAEA are required to complete a minimum of 30 hours of continuing professional education each year in the interpretation, application and administration of federal and state tax laws in order to maintain membership in the organization. This requirement surpasses the IRS' required minimum of 16 hours per year.

Don't overlook using an Enrolled Agent at tax time

By Cora Barnhart •

At this time of the year, possible confrontations with the IRS haunt many working Americans. While some level of paranoia during the tax season may seem reasonable, a few of these concerns are justifiable. Serious personal problems sometimes prevent a taxpayer from filing a return and this omission could escalate into several years. Intentions to become tax compliant weaken as the individual imagines possible retribution for these missed returns. Can these delinquent offenders safely become tax-compliant again?

This tax tip discusses a possible solution for the dilemma described above -- the Enrolled Agent. Enrolled Agents are tax professionals licensed to represent taxpayers before the IRS. After describing the background and purpose of this profession, this tip distinguishes Enrolled Agents from other tax professionals. You also will learn what you can do if you haven't filed taxes in a while. This process begins with contacting an Enrolled Agent in your area.

History and responsibilities:

Enrolled Agents date back to 1884. Many taxpayers claimed losses from the Civil War that were questionable, and Congress recognized a need to regulate individuals representing citizens dealing with the Treasury Department about their taxes. President Chester Arthur responded by creating Enrolled Agents.

Today, Enrolled Agents assist taxpayers in a number of ways:

  • They prepare tax returns
  • They answer questions regarding national, state and local tax laws
  • They represent taxpayers in disputes with the IRS Enrolled Agents prepare millions of tax returns annually.
  • They also provide tax assistance for estates, trusts, partnerships, corporations and other entities that are required to report taxes.

Comparisons to other tax professionals:

  • What does it mean to say an individual is an "Enrolled Agent"?
  • "Enrolled" refers to the fact that the federal government licenses these professionals.
  • They are "Agents" in that they are authorized to appear in place of a taxpayer before the IRS.

Enrolled Agents differ from other tax professionals in a number of ways:

  • They are required to demonstrate their competence in tax matters before they represent a taxpayer before the IRS.
  • They all specialize in taxation
  • They receive their authority from the federal government instead of the state government.
  • Attorneys and Certified Public Accountants don't always specialize in taxes.
  • They also have state licenses, which limits where they can practice in the U.S.

Training and continuing education:

So you want to become an Enrolled Agent? Or do you just want to understand your tax professional's background? Basically, there are two ways an individual can earn the designation:
  • Pass a rigorous, two-day exam administered by the IRS before undergoing a detailed background check;
  • or
  • Work at the IRS for at least five years, regularly interpreting IRS codes and regulations.
  • Enrolled Agents must also complete 72 hours of continuing professional education every three years to maintain their status.

Haven't filed in a while?

If you haven't filed a required tax return, for any reason, you should contact an Enrolled Agent. Once the IRS designates you as a non-filer and has to search for you, they could:
  • Request part of your paycheck
  • Place a lien on your property
  • Freeze or seize your bank accounts
  • Prosecute you

Voluntarily filing your missing tax returns works in your favor. Refunds are due to three out of four returns, so there is a possibility you are entitled to a refund. However, you must request it within two years of the time it is due or the IRS won't repay you.

Already thinking coming forward is a waste of time because you know you owe the IRS taxes? Don't panic: you can still do the right thing. If you owe less than $10,000 and will be able to pay the full amount within three years, you can set up a monthly installment plan with the IRS.

What if you owe the IRS more money than you will ever be able to pay? Your Enrolled Agent may be able to work out a compromise with the IRS so that the amount is adjusted to one you will be able to pay.

What happens if the IRS accepts your Offer-In-Compromise (OIC)? The IRS considers your total tax liability, including interest and penalties, paid in full. However, an OIC is a mathematical formula, NOT an amnesty program. The National Association of Enrolled Agents (NAEA) strongly recommends professional assistance when compromising a tax liability.

Locating an Enrolled Agent:

Contact the National Association of Enrolled Agents (NAEA) to find an Enrolled Agent in your area. You can do this in one of several ways:
  • Search their Web site and select "Find a Tax Advisor."
  • You will search by state and then by zip code.
  • Call the NAEA 24-hour referral service toll-free at 1-800-424-4339.
  • Write your request to the NAEA at: "National Association of Enrolled Agents", 200 Orchard Ridge Drive, Suite 302, Gaithersburg, MD, 20878
  • Many Enrolled Agents are also listed in the yellow pages. Look under headings such as "Tax Preparation" and "Enrolled Agent."


This tax tip introduces a potential solution for delinquent taxpayers, -- the Enrolled Agent. Enrolled Agents are tax professionals licensed to represent taxpayers before the IRS. After describing the background and purpose of this profession, this tip distinguishes Enrolled Agents from other tax professionals. You will also learn what you should do if you missed filing a return, as well as how to contact an Enrolled Agent in your area.

Let EAgle On-Line Help
Prepare You NOW to Pass
the IRS Special Enrollment Examination.

Have you ever thought about becoming an Enrolled Agent, but lack the time and/or interest to sit in a classroom for weeks or months in order to get the necessary training ?? Now, at last, there is a solution to meet your need. It is called the EAgle On-line Enrolled Agents Study Program, designed to prepare you to pass the IRS Special Enrollment Examination.

Instead of being forced to twist and adjust YOUR schedule to some Classroom timetable, YOU can set YOUR OWN "Pace and Place", and study WHERE and WHEN it is convenient for YOU.

Here is how the EAgle-VIP Enrolled Agent Training Program works:

  • YOU, the student, will be provided with a structured curriculum , as well as one-on-one assistance, should you need it. This course provides the effectiveness of the classroom setting, but with the convenience of a home or office setting. Not only that, but you will receive One-On-One Attention, progressing at YOUR pace and spending time on and exploring those issues that are of special importance to YOU !!
  • You will have interaction with your instructor by phone, FAX, or eMail. We encourage the use of eMail, as we will be able to observe your computations, and better assist you with the correct approach to the problem.
  • You will mail your completed section quizzes in to your instructor. He will grade, comment, and mail them back, while maintaining your student progress reports, and issuing your certificate of completion if CPE credit is required.

Our Approach and Materials will place those coveted words, "Enrolled Agent" after your name in minimum time. Each student will receive a workbook containing a Master Table of Contents (a brief description of the sections therein). Each section is then further defined in chapters with very structured outlines and a quiz at the end of each chapter. In-depth indexes are located at the back of each book, and coil binding enables the books to be handled easily.

Also provided is our EAgles NEST. This product contains three years of prior exams, and is unique because each book (one for the Q's and one for the A's) contains an index, allowing you to quickly find all Q&A's relating to a particular subject. In other words, brush up on just the information that YOU feel a need for.

****** Multi-Media ******

  • It is a proven fact that the more senses we use in the study process, the better we understand and retain information. For those of you who would like to bring ALL of your senses into play for study, we also have available two optional products:
  • The first is an IBM-PC format software product that contains three years of prior exams, complete with topics, keywords, explanations, and cites.
  • It contains multiple study options (by the Year, Part, Topic, Sub-Topic, or Random) assisting you to better understand WHY a particular question is correct or incorrect.
  • Our software format also continually scores you -- while our Hard Copy format allows you to study anywhere, anytime.
  • Our second is four 60-minute audios (one for each part) reviewed, updated, and reproduced each year with the newest in tax law changes.
  • Our audios take a different look at taxation - combining sounds, nuances, and special memory enhancement techniques, allowing you to recall the applicable tax law within seconds.
  • While our audio packages give you the benefit of expounding, and our software allows you to test and grade yourself, our workbooks - beautifully bound and boxed for easy desktop access - contain tax theory along with chapter quizzes, detailed explanations, and references.

Our workbooks are derived from IRS publications and code. We reorganize the material, and add examples to make even complex issues easily understandable.

These four workbooks provide a year-around guide, giving you the ultimate in study materials, structured outlines for each section, in-depth indexes for quick reference, and "new changes" accompany each book.

We strive to make learning FUN !! Our materials are filled with colorful examples and anecdotes you'll remember long after the exam is over. Why wait a moment longer for what you have desired for all of these years. It is finally within your grasp. Reach out and take control TODAY. With all of these powerful tools at your command, it is easy to see why we experience a passing rate of 80% plus.

Get started on YOUR Dream TODAY !!
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"Instead of TAXing - Let This Season be RELAXing !!"

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